Answer

1. F

   Facts

   No. Scrutiny is faceless and online, so you can reply from abroad. You can also authorise a representative in India to handle it.

2. P

   Provisions and law

   • Sec 144B, Income-tax Act 1961 (now Sec 273, Income-tax Act 2025)Assessments are done in faceless mode through the National Faceless Assessment Centre.
   • Sec 143(2), Income-tax Act 1961 (now Sec 270(8), Income-tax Act 2025)Officer may select a return for scrutiny by serving a notice within three months from the end of the financial year in which the return was filed.
   • Sec 195, Income-tax Act 1961 (now Sec 393, Income-tax Act 2025)Buyer of property from a non-resident must deduct tax at source.
3. A

   Analysis

   For an NRI property sale, the officer usually checks sale value, stamp duty value, cost, indexation choice if allowed, and the TDS deducted by the buyer. Keep the sale deed, purchase deed, TDS certificate and bank remittance records ready. Make sure you can receive OTPs, or set up an authorised representative. Reply on time even if you are travelling.

4. C

   Conclusion

   1. 1Check portal access from abroad.
   2. 2Authorise a representative if needed.
   3. 3Collect sale, purchase and TDS documents.
   4. 4Reply through e-Proceedings.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.